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7.0 A Brief Look Inside Receivables
An overview of when businesses extend credit to customers and borrowers.
7.1 Overview of Key Issues and Terminology of Receivables
Sell, Collect, Use and Lend transactions and the two key issues, and terminology in common language in the continuing context of the operating cycle.
7.2 The Aging Schedule and the Allowance Method
The key to this module, applying time as a basis to creating and adjusting the Allowance for bad debt. Practice problem with solution follows the guided example.
7.3 Credit Cards and Factors
Learn from diagrams of these three party transactions.
7.4 Notes Receivable Lend, Earn Interest and Collect
Lending and interest in a clear, concise format.
7.5 Receivables Management, Internal Controls and Ratios
Critical management issues and the related internal controls and ratios.